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master's thesis
USPOREDBA POREZNIH SUSTAVA ZEMALJA EUROPSKE UNIJE
Završni rad
Split: University of Split, Faculty of economics Split, 2018. urn:nbn:hr:124:922891
Ercegovac, Goran
University of Split
Faculty of economics Split

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Ercegovac, G. (2018). USPOREDBA POREZNIH SUSTAVA ZEMALJA EUROPSKE UNIJE : Završni rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:922891

Ercegovac, Goran. "USPOREDBA POREZNIH SUSTAVA ZEMALJA EUROPSKE UNIJE : Završni rad." Master's thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:922891

Ercegovac, Goran. "USPOREDBA POREZNIH SUSTAVA ZEMALJA EUROPSKE UNIJE : Završni rad." Master's thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:922891

Ercegovac, G. (2018). 'USPOREDBA POREZNIH SUSTAVA ZEMALJA EUROPSKE UNIJE : Završni rad', Master's thesis, University of Split, Faculty of economics Split, accessed 08 January 2025, https://urn.nsk.hr/urn:nbn:hr:124:922891

Ercegovac G. USPOREDBA POREZNIH SUSTAVA ZEMALJA EUROPSKE UNIJE : Završni rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2018 [cited 2025 January 08] Available at: https://urn.nsk.hr/urn:nbn:hr:124:922891

G. Ercegovac, "USPOREDBA POREZNIH SUSTAVA ZEMALJA EUROPSKE UNIJE : Završni rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:124:922891

Metadata
TitleUSPOREDBA POREZNIH SUSTAVA ZEMALJA EUROPSKE UNIJE : Završni rad
AuthorGoran Ercegovac
MentorDražen Derado (mentor)
MBZ: 220965
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2018-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
General Economy
Abstract
Oporezivanje je vrlo važno za nacionalni suverenitet jer su prihodi od ubiranja poreza izvor novca nužan za opstanak države i njeno efikasno funkcioniranje. Pravni instrument usklađivanja oporezivanja između država članica Europske unije odnosi se na smjernice kojima se definira uređenje odnosa, a države članice ih moraju implementirati u svoj zakonodavni okvir. Problem istraživanja bio je neujednačenost poreznih sustava i poreznih politika zemalja članica Europske unije, pri čemu su se kao primjer uzele Austrija, Hrvatska i Slovačka. Cilj rada bio je usporediti porezne sustave zemalja članica Europske unije s obzirom na direktne i indirektne poreze. Komparativna analiza usklađenosti poreznih sustava ukazala je na veći stupanj usklađenosti neizravnih poreza. S druge strane, vrlo je malo učinjeno po pitanju harmonizacije sustava oporezivanja dohotka i dobiti poduzeća.
Abstract (english)
Taxation is very important for national sovereignty because revenue from tax collection is a source of money necessary for state survival and its efficient functioning. The legal instrument of harmonization of taxation between the Member States of the European Union refers to guidelines defining the arrangement of relations, and the Member States must implement them in their legislative framework. The problem of research was the inconsistency of the tax systems and tax policies of the member states of the European Union, with Austria, Croatia and Slovakia being taken as an example. The aim of the paper was to compare the tax systems of EU member states with regard to direct and indirect taxes. A comparative analysis of tax system compliance has shown a higher degree of alignment of indirect taxes. On the other hand, little has been done on the harmonization of the income tax and the corporate tax.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:922891
Study programmeTitle: Management; specializations in: Project management, Financial and Tax management, Accounting and Revision
Course: Financial and Tax management
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/ specijalistica ekonomije (stručni/a specijalist/ specijalistica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2018-11-20 10:02:46